https://www.taxtmi.com/caselaws?id=258573 The case involved a dispute over the classification of blended marble vinyl flooring under the Central Excise Tariff. The Commissioner (Appeals) and CEGAT upheld the classification under Chapter 68 sub-heading 6807, emphasizing the essential character derived from limestone and cement, with plastic as a binder. The decision highlighted the importance of assessing the predominant materials to determine classification. The Department's failure to provide evidence supporting their argument for classification under heading 3918.10 led to the dismissal of their appeal. en-us Mon, 16 Mar 2015 00:00:00 +0530 Thu, 30 Jul 2015 11:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258573 The case involved a dispute over the classification of blended marble vinyl flooring under the Central Excise Tariff. The Commissioner (Appeals) and CEGAT upheld the classification under Chapter 68 sub-heading 6807, emphasizing the essential character derived from limestone and cement, with plastic as a binder. The decision highlighted the importance of assessing the predominant materials to determine classification. The Department's failure to provide evidence supporting their argument for classification under heading 3918.10 led to the dismissal of their appeal. Case-Laws Central Excise Mon, 16 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258573